95. Retraite Québec may not authorize:
(1) the division of the assets and liabilities of a member-funded pension plan among several plans where one or more of those plans do not belong to that category;
(2) the merger of the assets and liabilities of a member-funded pension plan with those of a plan that does not belong to that category.
Where the assets and liabilities of a pension plan are divided and the plan was partially funded at the date of the division and where one or the other of the plans whose assets and liabilities are merged was partially funded at the date of the merger, the unfunded actuarial liability affecting any plan arising from such operation is considered to be a continuation of the unfunded liability previously determined and must be amortized within the period that remained for the amortization of such unfunded liability.